Cansela Corporation reports inventory and cost of goods sold based on calculations from a LIFO periodic inventory system. The company began $2024$ with inventory of $6,100$ units of its only product. The beginning inventory balance of $$87,200$ consisted of the following layers:

$2,600$ units at $$12$ per unit

$3,500$ units at $$16$ per unit

Beginning inventory $,$

$\backslash$table$[[$$$31,200$